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as per Revenue Canada Agency Miscellaneous Receipts NO: IT-334R2 section 4. Amounts received as gifts, that is, voluntary transfers of real or personal property without consideration, are not subject to tax in the hands of the recipient. Therefore gift of cash has no tax implications except that if the gift is made to your spouse, or to a child who is a minor, the "attribution rules" may have the effect of causing you to be taxed on the income earned on the gift.
am89sun 发表于 2014-4-17 10:35 . q8 r/ p: c, _3 K* D' D, C3 M
as per Revenue Canada Agency Miscellaneous Receipts NO: IT-334R2 section 4. Amounts received as gi ...